GST registration cancellation revoked after non-filing GSTR-3B returns for six months under Section 29

GST registration cancellation revoked after non-filing GSTR-3B returns for six months under Section 29Case-LawsGSTHC directed CGST Superintendent to revoke petitioner’s GST registration cancellation which occurred due to non-filing of GSTR-3B returns for

GST registration cancellation revoked after non-filing GSTR-3B returns for six months under Section 29
Case-Laws
GST
HC directed CGST Superintendent to revoke petitioner's GST registration cancellation which occurred due to non-filing of GSTR-3B returns for six consecutive months and failure to respond to GSTR-3A notice. Following precedent in Krishanu Borthakur, court held that excluding assessee from GST regime would prevent collection of statutory dues, contrary to revenue interest.

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